Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2018: $ 28 million Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2015 (amortization: $4 million per year) Net loss-AOCI at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $86 million 10 years 7% ($ in millions) PBO Beginning of 2018 Service cost Plan Assets $ 340 27.2 $ 540 Beginning of 2018 44 Return on plan assets, 88 (10% expected) 37.8 (17) Cash contributions (27) Less: Retiree benefits End of 2018 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2018 93 (27) $ 433.2 Required: 1-a. Determine Douglas-Roberts' pension expense for 2018. 1.b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2018 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B and 2 to 4 Determine Douglas-Roberts' pension expense for 2018. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Pension Expense